Party City Holdco Inc.
80 Grasslands Road
Elmsford, NY 10523
October 5, 2020
VIA EDGAR AND EMAIL
Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549
Attn: Daniel Morris
| Re: | Party City Holdco Inc. |
Registration Statement on Form S-3 (File No. 333-249095) |
Request for Acceleration of Effective Date |
Ladies and Gentlemen:
We refer to the registration statement on Form S-3 (File No. 333-249095) (the “Registration Statement”), of Party City Holdco Inc. (the “Company”).
In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effectiveness of the Registration Statement be accelerated so that it may become effective at 4:30 p.m. (Eastern time) on Wednesday, October 7, 2020, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.
We request that we be notified of such effectiveness by a telephone call to Andrea L. Nicolas of Skadden, Arps, Slate, Meagher & Flom LLP, the Company’s counsel, at (212) 735-3416 and that such effectiveness also be confirmed in writing.
Very truly yours,
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Party City Holdco Inc.
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| By: | /s/ Todd Vogensen | |||
| Name: | Todd Vogensen | |||
| Title: | Chief Financial Officer | |||
